Annual report pursuant to Section 13 and 15(d)

Property, Plant and Equipment, Net

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Property, Plant and Equipment, Net
 12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Property, plant and equipment, net consists of the following:
December 31,
2023 2022
Building and leasehold improvements $ 29,098  $ 25,024 
Machinery and equipment 18,856  15,977 
Computer equipment and software 6,847  6,071 
Furniture and fixtures 2,856  1,804 
Land 1,547  3,245 
Vehicles 889  1,283 
Construction in progress 21,602  15,780 
Property, plant and equipment, gross 81,695  69,184 
Less: accumulated depreciation and amortization (13,369) (9,733)
Total property, plant and equipment, net $ 68,326  $ 59,451 
The total depreciation expense for internal use software included in the above table was $1,233, $732 and $798 for the fiscal years ended December 31, 2023, 2022 and 2021, respectively.
Substantially all long-lived assets are located in the United States.
Sale of Assets
The Company sold the land, building and improvements for one of BRCC's company-owned Outposts during the third quarter of 2023 for a total sale price of $1,500. The net book value of the assets sold was approximately $2,692 which resulted in a loss on the assets sale of $1,201, which reflected closing costs of approximately $9. This loss is presented within "Other operating (income) expense, net" in the consolidated statements of operations. Simultaneously with the sale of the property, the Company entered into a lease with the buyer to continue the Company's operations of this Outpost location.
The Company sold an office property including the land, building and improvements during the third quarter of 2023 for a total sale price of $4,058. The net book value of the assets sold was approximately $2,648 which resulted in a gain on the asset sale of approximately $1,097, which reflected closing costs of approximately $313. This gain is presented within "Other operating (income) expense, net" in the consolidated statements of operations.